Schedules
F1SCHEDULE A1First-year tax credits
Annotations:
Amendments (Textual)
Part 1Entitlement to first-year tax credits
Unrelieved loss
10
Paragraphs 11 to 16 apply for the interpretation of paragraph 1(3)(a).
Paragraphs 11 to 16 apply for the interpretation of paragraph 1(3)(a).
Sch. A1 inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 5